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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 12 - Sales and Use ...
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Part 3 - Transient Room Tax
Part 3 - Transient Room Tax
Section 301 - Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Section 302 - Collection of tax -- Administrative charge.
Section 304 - Seller or certified service provider reliance on commission information.
Section 305 - Certified service provider or model 2 seller reliance on commission certified software.
Section 306 - Purchaser relief from liability.